revision of the German inheritance tax law provides an eminent opportunity to analyze the effects caused by such a preferential … business transfers from the German Inheritance Tax Statistic and combine them with a simulation of the future development of …

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its … abolishment in 2004. Our contribution is twofold. First, we compute annual effective inheritance tax rates for differently sized … exemptions, deductions and valuation discounts. Second, we try to account for the changes in inheritance taxation. Ideology …

This paper calculates the optimal inheritance tax in a model in which inheritances are used to finance investment in … education. Two results are obtained: 1) The optimal inheritance tax schedule includes a threshold, estimated between 2.5 and 5 …